Tax obligations for non-resident director

Key requirements

For board remuneration from a Singapore tax resident company, the published rate is 24% for amounts due and payable from 1 January 2023. The payer files and pays by the fifteenth of the second month from the defined date. The location of the meeting or director’s work does not remove that liability. ESOP or share-award gains are instead reported through IR21A within thirty days of the relevant event, with a tax bill issued. Split mixed executive and board remuneration by capacity. If a return or bill arrives despite fully withheld board income, contact IRAS with the payment confirmation rather than ignoring it.